1.audit 审计 @,btQ_'X
2.attestation 鉴证 4H@:|
3.credibility 可信赖程度 A|3'9iL{9
4.audit of financial statements 财务报表审计 $2lrP]`>j.
5.agreed-upon procedures 执行商定程序 {*!L[)
6.high levels of assurance 高水平保证 a B(_ZX'L
7.compilation 编制 l0hcNEj{W
8.reliability 可靠性 `<}Q4p
9.relevance 相关性 T \Zf`.mt
10.professional skepticism 职业谨慎 y>4r<YZQ
11.objectivity 客观性 `r?xo7
12. professional competence 专业胜任能力 PtP{_9%Dz
13.Senior/CPA-in-charge 项目经理 3.[ fTrzJ
14.audit engagement letter 业务约定书 $H}G'LqiG
15.recurring audit 连续审计 SvE3E$*
16.the client 委托人 <0R$yB
17.change CPA 更换注册会计师 1>5l(zK!9
18.the existing CPA 现任注册会计师 k'H+l]=
19.the successor CPA 后任注册会计师 #m
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20.the preceding CPA前任注册会计师 U7GgGMw
21.issue the audit report 出具审计报告 ,mkXUW
22.expert 专家 > J4Tk1//b
23.the board of directors 董事会 tb#9TF
24.knowledge of the entity‘ s business 了解被审计单位情况 ~cC=DeX
25.assess material misstatement risks评估重大错报风险 O{YT6&.S0
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D}.Pk>5
27.a general knowledge of —— 初步了解―――的情况 ^g^R[8
28.a more knowledge of—— 进一步了解的情况 5%` fh%
29.the prior year‘s working papers 以前年度工作底稿 b@6hGiqx
30.minutes of meeting 会议纪要 w +pK=R
31.business risks 经营风险 "}"hQ.kAz
32.appropriateness 适当性 0^l)9zE
33.accounting estimate 会计估计 \PHbJN:BI
34.management representations 管理层声明 +MHsdeGU1W
35.going concern assumption 持续经营假设 #Tm^$\*h\]
36.audit plan 审计计划 G3[X.%g`
37.significant audit areas 重点审计领域 x}\_o< d
38.error 错误 ^tp6G
39.fraud舞弊 F?h{IH
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40.modified or additional procedures 修改或追加审计程序 yHYqJ|t
41.misappropriation of assets 侵占资产 c:[z({`
42.transactions without substance 虚假交易 p]z< 43O$
43.unusual pressures 异常压力 h!@
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44.the suspected noncompliance 涉嫌存在违法行为 l:' 0
45.materialiy 重要性 "#<P--E 9
46.exceed the materiality level 超过重要性水平 k&oq6!ix
47.approach the materiality level 接近重要性水平 3mmp5 d
48.an acceptably low level 可接受水平 f}1B-
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 nYA@t=t0
50.misstatements or omissions 错报或漏报 ,Z_aZD4
51.aggregate 总计 }MW7,F
52.subsequent events 期后事项 Ev%_8CO4e
53.adjust the financial statements 调整财务报表 y
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54.perform additional audit procedures 实施追加的审计程序 397IbZ\
55.audit risk 审计风险 U;PGBoe
56.detection risk 检查风险 )\xDo<@
57.inappropriate audit opinion 不适当的审计意见 *!mT#Vm^
58.material misstatement 重大的错报 Oq[2<ept
59.tolerable misstatement 可容忍错报 pv3SAO4
60.the acceptable level of detection risk 可接受的检查风险